Nico owns a home and has secured a mortgage of \($300,000. He\) was recently laid off and could not make his mortgage payments nor pay his real estate taxes. The mortgage interest expense is \($4,800\) and the real estate taxes are \($6,200.\) If Nico’s dad makes the payments on Nico’s behalf, can Nico still take a deduction on his individual tax return? Can Nico’s dad deduct the expenses on his return?